Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (5) TMI 134 - CESTAT MUMBAI

2016 (5) TMI 134 - CESTAT MUMBAI - 2016 (43) S.T.R. 622 (Tri. - Mumbai) - Taxability - Amount received under the category of “Management Consultancy and Manpower Recruitment Supply Agency Service” - Appellant wrongly claimed expenses as reimbursable and did not include the same in the taxable value for payment of service tax - Held that:- the appellant has been showing the amounts which has been claimed as reimbursable are not an amount towards the services but are in respect of various fees pai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Disallowance of Cenvat credit - Held that:- the said amount is in respect of service tax paid on broad band services, courier services, internet and automobile service stations. These services are utilised by the appellant for rendering the output services i.e. "Management Consultancy Services". Therefore, the appellant was and is eligible to avail Cenvat credit of this amount. Accordingly the impugned order is set aside. - The issue, TDS credited to the debtors ledger for which no inc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

us reasons, which has not been addressed by the lower authorities. Therefore, the impugned order is set aside and matter remanded back. - As regards Service tax on advance/payment received of exempted services towards services provided to SEZ, Service tax on reimbursement of expenses received in the capacity of Pure agent and Service tax on receipt of amount towards reimbursement of statutory expenses, it is found that these amounts are considered by the lower authorities as taxable, but are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Service tax on reimbursement of expenses in the capacity of pure agent, it is the claim of the appellant that these tax liabilities is also on the reimbursable expenses in the capacity of pure agent but it is found that it is not so. It is noted that the appellant has been charging more than the expenditure incurred by him as a pure agent while billing the clients. So, the claim of the appellant that of a pure agent in these demands seems to be without any evidence as there is no dispute that th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ar Iyer, Superintendent (AR) ORDER PER: M.V. RAVINDRAN: These two appeals are directed against Orders-in-Appeals Nos: P-III/RS/284/2011 dated 30/09/2011 & PUN-EXCUS-003-APP-002-14-15 dated 04/04/2014 passed by the Commissioner of Central Excise (Appeals), Pune - III. Since these are filed by the same assessee raising more or less the same issue, we dispose of the appeals by a common order. 2. Heard both the sides and perused the records. 3. In appeal No. ST/675/2011 the issue is regarding th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

deductions as reimbursable. We find that the appellant has been showing the amounts which has been claimed as reimbursable are not an amount towards the services but are in respect of various fees paid to DGFT authorities towards the application fees, licence fees, etc. It is also seen from the records that the demand drafts are raised in the name of DGFT authorities and receipts are issued by DGFT authorities in respect of the appellants client who were undertaking the liasioning work with the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

utilised by the appellant for rendering the output services i.e. Management Consultancy Services. In our view, the appellant was and is eligible to avail cenvat credit of this amount. The impugned order in this appeal is set aside and the appeal is allowed. 6. As regards the appeal No. ST/88283/2014, we find that the issue involved in this appeal is also regarding service tax liability on the appellant for non-inclusion of the value of reimbursable amounts as claimed by the appellant. The det .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ved of exempted services towards services provided to SEZ mainly to M/s. Glenmark, M/s. Ajanta Pharma 1,21,338/- 4. Service tax on reimbursement of expenses received in the capacity of Pure agent 76,567/- 5. Service tax on receipt of amount towards reimbursement of statutory expenses amounting to ₹ 1,07,179/- 12,822/- 6 Service tax on reimbursement of expenses in the capacity of pure agent 5,23,774/- 7 Interest on the amount of ₹ 3,29,419/- on the ground that service tax has been pai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ious reasons, which has not been addressed by the lower authorities. We find strong force in the submissions made by the learned counsel. Accordingly, as regards these two items, we set aside the impugned order and remand the matter back to the adjudicating authority to be re-considered afresh after following the principles of natural justice. 8. As regards item No. 3, 4 and 5 in the above reproduced table, we find that these amounts are considered by the lower authorities as taxable, but are no .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version